FLORABEL: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
FLORABEL
Largest movements
- Tangible fixed assets -€4,543
down €4,543 (-22.0%), from €20,679 to €16,136
of which Plant, machinery and equipment: -€2,440
- Receivables within one year +€1,733
up €1,733 (+359%), from €483 to €2,216
of which Trade receivables: +€2,162
- Short-term financial debts -€9,054
down €9,054 (-100%), from €9,054 to €0
- Other debts +€5,829
up €5,829 (+52.8%), from €11,040 to €16,870
- Trade debts +€2,691
up €2,691 (+853%), from €315 to €3,006
- Profit (loss) carried forward -€2,155
down €2,155 (-8.0%), from -€26,866 to -€29,021
- Tax, wage and social debts +€2,107
up €2,107 (+178%), from €1,182 to €3,289
of which Taxes: +€2,385
- Staff costs -€6,079
down €6,079 (-22.6%), from €26,852 to €20,773
- Gross operating margin -€5,372
down €5,372 (-17.2%), from €31,301 to €25,929
- Depreciation -€3,405
down €3,405 (-42.8%), from €7,947 to €4,543
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,161 | €18,390 | -€2,772 | -13.1% |
| Fixed assets | 21/28 | €20,679 | €16,136 | -€4,543 | -22.0% |
| Tangible fixed assets | 22/27 | €20,679 | €16,136 | -€4,543 | -22.0% |
| Land and buildings | 22 | €12,395 | €12,395 | = | 0.0% |
| Plant, machinery and equipment | 23 | €3,042 | €602 | -€2,440 | -80.2% |
| Furniture and vehicles | 24 | €5,242 | €3,139 | -€2,102 | -40.1% |
| Current assets | 29/58 | €483 | €2,254 | +€1,771 | +367% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €483 | €2,216 | +€1,733 | +359% |
| Trade receivables | 40 | €54 | €2,216 | +€2,162 | +4,006% |
| Other amounts receivable | 41 | €429 | €0 | -€429 | -100% |
| Cash at bank and in hand | 54/58 | - | €38 | +€38 | |
| Total equity and liabilities | 10/49 | €21,161 | €18,390 | -€2,772 | -13.1% |
| Equity | 10/15 | -€3,809 | -€5,964 | -€2,155 | -56.6% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €16,859 | €16,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,866 | -€29,021 | -€2,155 | -8.0% |
| Amounts payable | 17/49 | €24,971 | €24,354 | -€617 | -2.5% |
| Amounts payable after more than one year | 17 | €1,188 | €0 | -€1,188 | -100% |
| Financial debts | 170/4 | €1,188 | €0 | -€1,188 | -100% |
| Amounts payable within one year | 42/48 | €23,779 | €24,354 | +€575 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €2,187 | €1,188 | -€999 | -45.7% |
| Financial debts | 43 | €9,054 | €0 | -€9,054 | -100% |
| Credit institutions | 430/8 | €9,054 | €0 | -€9,054 | -100% |
| Trade debts | 44 | €315 | €3,006 | +€2,691 | +853% |
| Suppliers | 440/4 | €315 | €3,006 | +€2,691 | +853% |
| Taxes, remuneration and social security | 45 | €1,182 | €3,289 | +€2,107 | +178% |
| Taxes | 450/3 | €0 | €2,385 | +€2,385 | |
| Remuneration and social security | 454/9 | €1,182 | €904 | -€278 | -23.5% |
| Other amounts payable | 47/48 | €11,040 | €16,870 | +€5,829 | +52.8% |
| Accrued charges and deferred income | 492/3 | €3 | €0 | -€3 | -100% |
| Remuneration, social security and pensions | 62 | €26,852 | €20,773 | -€6,079 | -22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,947 | €4,543 | -€3,405 | -42.8% |
| Other operating charges | 640/8 | €1,941 | €1,769 | -€172 | -8.8% |
| Non-recurring operating charges | 66A | €577 | €0 | -€577 | -100% |
| Gross operating margin | 9900 | €31,301 | €25,929 | -€5,372 | -17.2% |
| Operating profit (loss) | 9901 | -€6,016 | -€1,156 | +€4,860 | +80.8% |
| Financial income | 75/76B | €0 | €52 | +€52 | +520,800% |
| Recurring financial income | 75 | €0 | €52 | +€52 | +520,800% |
| Financial charges | 65/66B | €801 | €1,051 | +€250 | +31.2% |
| Recurring financial charges | 65 | €801 | €1,051 | +€250 | +31.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,817 | -€2,155 | +€4,662 | +68.4% |
| Profit (loss) for the period | 9904 | -€6,817 | -€2,155 | +€4,662 | +68.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,817 | -€2,155 | +€4,662 | +68.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.